1997 (9) TMI 172

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..... Sharma, Member (T)]. - The issue in this appeal is about classification of top lid flats and availability of exemption under exemption Notification No. 234/82-C.E., dated 1-11-1982. 2. The facts are that the respondents herein manufacture top lid flats and classified them under Tariff Item 68 and claimed exemption under Notification No. 55/75 as amended by Notification after examining th....

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....at two issues are before us for determination. The first issue is whether product is a carton or a box fit for classification under Tariff Item 17(3) or is it classifiable under Tariff Item 68. Tariff Entry 17(3) reads : "bags, carton bags and other packing containers including flattened or folded parts and flattened and folded carton whether or not printed and whether in assembly or unassembled ....